@article{oai:doshisha.repo.nii.ac.jp:00013990,
 author = {加藤, 盛弘 and Kato, Morihiro},
 issue = {3},
 journal = {同志社商学, Doshisha Shogaku (The Doshisha Business Review)},
 month = {Nov},
 note = {研究, application/pdf},
 pages = {36--63},
 title = {アメリカにおける外貨換算会計基準の変遷とその意味},
 volume = {35},
 year = {1983},
 yomi = {カトウ, モリヒロ}
}